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Environment, Energy and Agriculture – 2023 Financial Condition Report

… Department of Environmental Conservation (DEC) In SFY 2022-23, DEC All Funds spending totaled $1.5 billion, … an increase of 70 FTEs above levels as of March 31 in the previous year and 16 FTE positions below levels from …

https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agriculture

Use of Federal Funding for Election Technology and Security (Follow-Up)

… in our initial audit report,  Use of Federal Funding for Election Technology and Security (Report 2020-S-18 ). … the Program The Board of Elections (BOE) is responsible for administering and enforcing election laws in the State. … BOE was required to submit a narrative describing its plan for spending the funds. In June 2018, the BOE received $19.5 …

https://www.osc.ny.gov/state-agencies/audits/2023/06/22/use-federal-funding-election-technology-and-security-follow

City of Yonkers – Budget Review (B23-6-5)

… review found the City’s proposed budget: Continues to rely on $112.3 million in nonrecurring revenue, such as … for basic aid by approximately $1.2 million. Relies on $12 million of additional State aid for services and … a reasonable level and discontinue the practice of relying on one-time revenues to finance recurring expenditures.  …

https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5

DiNapoli: Former Clerk Padded Her Pay With Town Funds

… and audit found that she paid herself thousands of dollars in unauthorized payroll payments. Green also had the town pay back her loans … the state’s retirement system while employed as the clerk to the supervisor for the Town of Minerva. The arrest is the …

https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-funds

Town of Webb Union Free School District – Financial Management (2022M-53)

… realistic budgets and properly managed fund balance in accordance with statute. Key Findings The Board and … The Board consistently overestimated appropriations in the 2018-19 through 2020-21 budgets by a total of $3.7 … realistic budgets and properly managed fund balance in accordance with statute …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53

Collection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)

… our initial audit report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax ( 2018-S-28 ). About the … and sales of certain types of residential heating fuel. New York also has a Motor Fuel Excise Tax (MFT) on gasoline and …

https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-follow

XII.5.H Appropriate Payment Amounts – XII. Expenditures

… SECTION OVERVIEW AND POLICIES In accordance with Article 7, Section 109 of the State … documentation to the Office of the State Comptroller in accordance with Section 3 - Record Retention - Accounts …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amounts

Resources and Responsibilities: New York State’s Environmental Funding

… of certain public water systems across the State. The discovery, at a DEC-regulated facility, led to legislation …

https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-funding

County of Rockland – Budget Review (B20-6-13)

… the significant revenue and expenditure projections in the County’s proposed budget for the 2021 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …

https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13

City of Troy – Budget Review (B20-5-11)

… an unassigned fund balance of approximately $3 million at the end of 2020 or the same amount as the recorded unassigned fund balance at the end of 2019. However, the 2019 amount of unassigned … (CBA) have expired and another CBA is set to expire at the end of 2020 which could result in potential increased …

https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11

Oversight of Industrial Hemp (Follow-Up)

… (THC) concentration of no more than 0.3%. On February 7, 2014, the Agricultural Act of 2014 was signed … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …

https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-follow

Rockland County – Budget Review (B21-6-12)

… the significant revenue and expenditure projections in the County’s proposed budget for the 2022 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …

https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12

City of Yonkers - Budget Review (B21-6-7)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are … not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, … the City’s budget: Continues to rely on $46.8 million in nonrecurring revenue, such as fund balance, one-time State …

https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7

DiNapoli Announces State Contract and Payment Actions For December 2016

State Comptroller Thomas P DiNapoli announced today his office approved 1866 contracts valued at $1112 billion and approved nearly 28 million payments worth more than $108 billion in December

https://www.osc.ny.gov/press/releases/2017/01/dinapoli-announces-state-contract-and-payment-actions-december-2016

Responsiveness to Noise Complaints Related to New York City Nightlife Establishments (Follow-Up)

… (SLA) had effectively addressed noise complaints related to nightlife establishments in New York City (NYC). The audit found that the NYPD’s and the SLA’s efforts to communicate and coordinate noise mitigation strategies and …

https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-new-york-city-nightlife-establishments-follow

Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)

… did not distribute Program tickets in accordance with the New York State Gaming Commission’s (Commission) Regulations and …

https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-and

Town of East Hampton - Budget Review (B21-7-11)

… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …

https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11

City of Troy – Budget Review (B21-5-10)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2021 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …

https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10

Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)

… Agent ensured that goods and services were procured in accordance with the Delaware-Chenango-Madison-Otsego Board … Agent did not ensure that goods and services were procured in accordance with the purchasing policy and procedures. We … Agent ensured that goods and services were procured in accordance with the DelawareChenangoMadisonOtsego Board of …

https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-services

Changing Employers – Membership and Enrollment

… the consequences to their NYSLRS membership For example, ERS sheriff or correction officer service is generally not … or 25-year retirement plan but makes them eligible to join ERS under a regular retirement plan, they can join ERS and …

https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employers